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Gambia implements VAT at 15%

Simplification of old 5% sales tax

The West African state of Gambia has introduced Value Added Tax from 1 January 2013. The standard VAT rate is 15%

This replaces the 5% Sales Tax, on a much wider tax base. Many basic foodstuffs will be zero-rated or exempted from the new consumption tax to protect the less well off from the new indirect tax.

  • The following supplies will be exempted: financial services; education; medical; medicines; basic foodstuffs; certain tourist services; domestic electricity and water; certain agricultural supplies; and others.
  • The following supplies will be zero-rated: immovable property; exports; international travel; and gold.

For all global VAT and GST rates see our international tax rates database.


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